[809C Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply]
Income Tax Act 2007 (2007 c 3) | Legislation

[809C  Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply]

[(1)     This section applies to an individual for a tax year if the individual—

(a)     is aged 18 or over in that year, and

[(b)     meets [. . .] the 12-year residence test or the 7-year residence test for that year].

[(1ZA)     . . .]

[(1A)     An individual meets the 12-year residence test for a tax year if

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